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2006 (8) TMI 465 - AT - Central ExciseExtract: .......fter going through the grounds of appeal, I find that there is no effort made by the revenue, based upon the comparison of figure in RG-23A or Form-IV records to rebutt the respondents stand or the findings of appellants authority. As such I do not find any merits in the revenue rsquo s appeal and reject the same. (Pronounced in Court on 31-8-2005)
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